Sport & Racing

Tax deductions for Jockey / Horse Racing Professional

A reference to SARS-allowable deductions commonly discussed by jockeys, work riders, and horse-racing professionals riding in South Africa and across Africa in South Africa. Eligibility still depends on whether you have a trade or only a salary.

Common tax deductions for Jockey / Horse Racing Professional in South Africa

For Jockey / Horse Racing Professional, the lines that actually differ from the next profession are nha (national horseracing authority) riding licence and registration fees, jockeys' association / professional body membership fees, jockey's agent commission (agents book your rides for a percentage). Each one still has to be incurred in the production of income. A salary-only year is gated by section 23(m) before any of them count.

If this year is salary only, read section 23(m) — what still counts before treating the list below as claims.

NHA (National Horseracing Authority) riding licence and registration feesSection 11(a)
Jockeys' association / professional body membership feesSection 11(a)
Jockey's agent commission (agents book your rides for a percentage)Section 11(a)
Valet fees paid at the track on race daysSection 11(a)
Riding gear and safety equipment - saddle, boots, breeches, helmet, body protector, goggles, whip, silks (durable items over ~R7,000 depreciate over their useful life)Section 11(e), IN 47
Physiotherapy, sports medicine and injury rehabilitation (high-injury sport - body maintenance)Section 11(a)
Fitness, conditioning and weight-management costs (a professional requirement for riding weight)Section 11(a)
Travel and accommodation to racecourses and cross-border race meetings (logbook / ride schedule required)Section 8(1)(b)
Insurance on professional tack and equipment (note: income-protection premiums are NOT deductible)Section 11(a)

Important: This is general guidance based on the Income Tax Act and SARS Interpretation Notes. It is not professional tax advice. Deductibility depends on your individual circumstances. Consult a registered tax practitioner for complex situations. All SARS section references are based on current legislation and may be subject to change.

OFO and IRP5 codes for Jockey / Horse Racing Professional

Occupation codes 3421 on the ITR12, and the source codes that usually show on a certificate for jockey / horse racing professional work.

OFO Occupation Code (ITR12)

Select one of these when SARS eFiling asks for your occupation:

  • 3421Athlete / Sports Player (Jockey)

IRP5 / IT3(a) Source Codes

Common income source codes on your tax certificate:

  • 3616Independent Contractor (riding fees on contract)
  • 3601Salary / Wages (retainer from an owner or yard)
  • 3605Commission (share of stakes / prize money)

OFO codes are from the Organising Framework for Occupations used by SARS on the ITR12 return. IRP5 source codes appear on the tax certificate issued by your employer or contractor. Codes are based on the current SARS eFiling system and may be updated by SARS periodically.

Guides that usually sit next to this work

Guide

Foreign Income

Guide

Home Office Deduction

Guide

Travel Allowance

Guide

Medical Tax Credits

Article

Foreign Income When You Live in South Africa

Review statements for Jockey / Horse Racing Professional work

Upload bank statements. Taxzi flags lines that may qualify under SARS rules. Mixed shops stay out until you say what they were. You confirm every claim. This is guidance — not a filed return.

Works with FNB, Standard Bank, Absa, Nedbank, Capitec, Investec and Discovery Bank PDF statements.

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